Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis

Autor: Kay Blaufus, Jakob Reineke, Ilko Trenn

Publikováno v: Journal of business economics : JBE = Zeitschrift für Betriebswirtschaft : ZfB 93 (2023), Nr. 3
Journal of business economics : JBE = Zeitschrift für Betriebswirtschaft : ZfB

This paper examines whether a perceived increase in tax audit aggressiveness is associated with lower tax planning effort and a higher quality of internal tax control frameworks. Using survey data on corporate tax functions from approximately 200 fir

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::56b6084a9a7fe26e7c51194cdadf925f
https://www.repo.uni-hannover.de/handle/123456789/13843